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Professor Stephen Smith
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Stephen
Smith's research on environmental policy is mainly concerned with the economics
of instrument choice in environmental regulation. In the area of taxation he
mainly works on the economics of European VAT tax policy and on excise taxes.
Together with co-authors he has contributed papers on VAT and on Environmental
Taxation to the Mirrlees Review of the UK Tax System,
coordinated by IFS, which reported during 2011.
Stephen Smith's publications include:
1. Economics
of Tax Policy
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Taxation.
A Very Short Introduction, (2015) Oxford University
Press. ISBN 978-0-19-968369-7 "Vaue Added Tax and Excises", (with Ian Crawford
and Michael Keen) in James Mirrlees, Stuart Adam,
Timothy Besley, Richard Blundell, Stephen Bond,
Robert Chote, Malcolm Gammie,
Paul Johnson, Gareth Myles and James Poterba (eds) (2010), Dimensions of Tax Design. The Mirrlees Review, pp 275-362. Oxford University
Press. "Optimal Commodity
Taxation with Duty-Free Shopping", (2008), International Tax and Public Finance. 15(3), pp 274-296.
DOI: 10.1007/s10797-007-9034-z (with Vidar Christiansen). “VAT fraud and evasion:
What do we know and what can be done?”,
(2006), National Tax Journal, Vol
LIX, No 4, pp 861-887. (with Michael Keen) "National Policy Interests in
the Duty Free Market", (2004), (with Vidar Christiansen), CESifo Economic Studies, vol
50, 2/2004, 351-375. ISSN1610-241X |
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2. Environmental
Economics
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“Emissions
Taxes and Abatement Regulation under Uncertainty”, (2014), Environmental and Resource Economics, DOI
10.1007/s10640-013-9755-7 (with Vidar Christiansen). “Externality-Correcting
Taxes and Regulation” (2012).
Scandinavian Journal of Economics, 114 (2), pp 358-383, (with Vidar
Christiansen). DOI: 10.1111/j.1467-9442.2012.01701.x Environmental
Economics. A Very Short Introduction, (2011)
Oxford University Press. ISBN 978-0-19-958358-4 "Environmental
taxes", (with Don Fullerton and Andrew Leicester) in James Mirrlees, Stuart Adam, Timothy Besley,
Richard Blundell, Stephen Bond, Robert Chote,
Malcolm Gammie, Paul Johnson, Gareth Myles and
James Poterba (eds)
(2010), Dimensions of Tax Design. The Mirrlees Review, pp 423-518. Oxford University
Press. “Assessing the
performance of the UK Emissions Trading Scheme”, (2007), Environmental and Resource Economics,
37(1), pp 131-158, (with Joseph Swierzbinski). ISSN 0924-6460. DOI:
10.1007/s10640-007-9108-5 |
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3. Recent
journalism, etc
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It's
time to reform Council tax, (2015) Prospect magazine, 5 May 2015, online at
http://www.prospectmagazine.co.uk/economics-and-finance/its-time-to-talk-about-council-tax |
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Stephen Smith is a Research Associate of the
Institute for Fiscal Studies, and a Research Fellow of CESifo (Munich). He has
acted as a consultant to a number of government departments and international
organisations including HM Treasury, DEFRA, the UK Environment Agency, European
Environment Agency, the OECD, the European Commission, and the IMF.